Unrelated Business Taxable Income - for real estate investments made in Self Directed IRA

In a few of your videos you suggest buying a property within a Self Directed IRA.

What is your interpretation of the UBTI - Unrelated Business Taxable Income for real estate investments within a self directed Roth IRA.

I invested in a few real estate syndications where the advisor raises money, creates an LLC, obtains financing and acquires a multi family property where investors are a percentage member of the LLC.

On the K1 is shows UBTI. My question is, are investments like this, subject to the UBTI if the investment is within a self directed IRA. I am obtaining conflicting answers. My current CPA originally said it is not subject to UBTI and has not been requiring the k-1s when filing my tax returns. I am concerned the CPA is incorrect as someone else has indicated to me that it is subject to UBTI.

Can you clarify?

Thank you for the question. Answered it on today’s podcast. Please check it out on your favorite platform. Mark and Mat